Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. We identify stakeholders unique to government and evaluate the extent to which they respond to thirteen due process documents issued by the Governmental Accounting Standards Board (GASB) over a four-year period. We also examine the nature of comment letter responses over time. Finally, we present an analysis of responses to a controversial preliminary views document to discern motivation to respond to due process documents. We find that participants came from various stakeholder groups. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections preliminary views document reveals both conceptual and practical considerations underlying respondent participation. The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate?